High Court defers challenge on show cause notice, grants liberty for application citing SC judgment

The High Court deferred examining the challenge to a show cause notice pending a final order. It granted the petitioner liberty to submit an application citing a recent Supreme Court judgment affecting the notice's jurisdiction. The Court directed the respondent to consider the application before issuing a final order to prevent rendering the liberty meaningless. The writ petition was disposed of without costs, leaving all contentions open for future consideration.

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Issues:
Challenge to show cause notice based on a recent Supreme Court judgment.

Analysis:
The High Court considered a writ petition challenging a show cause notice issued by the Directorate of Revenue Intelligence. The petitioner had responded to the notice and been heard, but the final order was pending. The petition contended that a recent Supreme Court judgment (Cannon India Pvt. Ltd. vs. Commissioner of Customs) affected the jurisdiction of the respondent to issue the notice. The Court decided not to examine this issue immediately, as the final order was pending. Instead, it granted the petitioner liberty to file an application before the respondent, citing the Supreme Court decision. The Court directed the respondent to consider this application and make a decision in accordance with the law. The Court emphasized that the final order on the proceedings should not be passed until the application was considered, to ensure the granted liberty was not rendered meaningless. The writ petition was disposed of without costs, and all contentions raised were left open for future consideration.

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